2018 (11) TMI 223

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.... of Central Excise duty including the cesses. The appellant was not entitled to carry forward the balance of Education Cess and Secondary & Higher Education Cess lying as on 01.03.2015. The appellant shown the balance separately in the ER-1 Returns of February 2015, however in the ER1 return for March 2015 the balance of Education Cess and Secondary & Higher Education Cess was subsumed in the opening balance of cenvat credit. This discrepancy was pointed out by the EA-2000 audit by the letter dated 29.01.2016. The appellant on 31.03.2016 reversed the credit and filed detailed reply to audit vide their letter 31.03.2016. Later on the SCN was issued proposing recovery of the balance of Education Cess and Secondary & Higher Education Cess subs....

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....n Rule 14 after 01.03.2015. The interest is chargeable only when the cenvat credit is wrongly availed and utilized. Whereas in the present case, the facts is not under dispute that the balance of Education Cess and Secondary & Higher Education Cess was lying in the balance till it was reversed, therefore, the same was not utilized, hence no interest is chargeable. Since there is no suppression of fact and the credit was not utilized. There was no reason to impose the penalty under Section 11AC. He further submits that the identical issue has been considered by this Tribunal in the case of Wheels Polymer Pvt. Ltd Vs. CCT-II, Delhi 2018 (6) TMI 774 CESTAT, New Delhi, wherein the Commissioner (Appeals) while deciding the issue on merit held th....